BEYOND AUTOMATION: SUSTAINABLE EMPLOYEE ENGAGEMENT AMONG ACCOUNTING PROFESSIONALS

The rapid adoption of Artificial Intelligence (AI) is transforming the accounting profession, creating opportunities for enhanced efficiency while raising concerns regarding employees’ adaptability, job security, and long-term engagement. This conceptual study proposes an integrated framework for examining Sustainable Employee Engagement (SEE) among accounting professionals in Malaysia. Grounded in Self-Determination Theory (SDT), the framework investigates AI adoption, perceived organizational support, and job security as key technological and organizational factors influencing SEE through the mediating role of technology self-efficacy. SEE extends conventional employee engagement by emphasizing employees’ capacity to sustain physical, cognitive, emotional, and behavioural involvement while maintaining adaptability, well-being, and professional relevance during continuous technological transformation. The proposed framework suggests that supportive organizational conditions, employment stability, and effective AI adoption strengthen employees’ confidence in learning, using, and adapting to emerging technologies, thereby fostering sustainable engagement. The study contributes to the literature by positioning technology self-efficacy as a psychological mechanism linking technological and organizational conditions with SEE. Practically, the framework provides guidance for accounting firms and HRD practitioners in developing training, digital upskilling, organizational support, and talent management strategies that promote a resilient, adaptable, and sustainably engaged accounting workforce in AI-enabled workplaces.